FSA-2013-4300

The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards or OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. These items included: (1) The Department expended grant funds after the period of availability; (2) The Department did not adequately monitor subrecipients to ensure subrecipients' compliance with federal program requirements; and (3) The Department inappropriately transferred federal funds to the State Revolving Fund as repayment of loans, where the funds would not be subject to federal compliance requirements. Details about each item are provided in the Audit Findings and Responses section of the report.